Research into the inter-organizational relationship (IOR) is proliferating. In several social science disciplines, such as economy, strategy, organizational and management research the IOR has become a topic of substantial importance. Accounting researchers have been slow to explore the control...

The European Commission set 2005 as the date for the move to IFRS for all companies listed on European stockexchanges. The paper studies the first adoption of IFRS within the perspective of the accounting optionsconcerning the fair value method. The optional standards included in the study are:...

The object of this contribution is to present the ideas behind the thinking of the French economist Pierre-Joseph Proudhon (1809-1865) in relation to the causes and effects of Stock market speculation. It is based upon the works of this author but particularly on his “Manuel du spéculateur à...

Our paper sheds light on the reasons for which a rational venture capitalist decides to reallocate his or her portfolio from later to early-stage investment. We explain why, during certain periods, there is a strong correlation between the performance of financial markets and the funds invested...

Purpose – The purpose of this paper is to explore and explain the links between knowledge management (KM) and leadership in knowledge‐intensive firms. Design/methodology/approach – This study employs an instrumental case‐based study on four knowledge‐based firms to explore KM and...

Purpose: This paper analyses the role of accounting information quality on leverage adjustments. More specifically, the authors investigate whether a better accounting information leads to a higher speed of adjustment to the target financial leverage. Design/methodology/approach: The authors...